Controlling Information Systems: IT Processes:

In chapter 8 we look at Controls specifically designed for the Information Systems Function.

COBIT

(What is this?) Control Objectives for Information and Related Technology (COBIT) is a control framework for IT. It is published by the IT Governance Institute to provide guidance concerning IT governance.

IT resources:
  • Data - objects in their widest sense
  • Application systems - the sum of manual and programmed procedures reflection business processes
  • Technology - hardware, operating systems, database management systems, networking, multimedia
  • Facilities - all resources used to house and support information systems
  • People - staff skills, awareness and productivity to plan, organize, acquire, deliver, support and monitor information systems and services

COBIT's definition of Control:
The policies, procedures, practices, and organizational structures designed to provide reasonable assurance that business objectives will be achieved and that undesired events will be prevented or detected and corrected. (Notice again like COSO's and ERM, the definition includes the achievement of objectives).
Link to an article found on the COBIT website about the best practices in network security in 2007: http://www.computerpartner.nl/article.php?news=int&id=4634


Link to a lengthy document that describes IT control objectives for Sarbanes-Oxley and maps COBIT to COSO:
http://www.itgi.org/Template_ITGI.cfm?Section=Security,_Control_and_Assurance&CONTENTID=9857&TEMPLATE=/ContentManagement/ContentDisplay.cfm

Information Systems Function (ISF):

Define, what is this?
Types of Organizational structures for ISF:
  • Centralized
  • Decentralized
  • Functional
  • Matrix
  • Project

Summarize the key control concerns (similar to business exposures) for the various ISF functions (see if you can combine similar concerns by hierarchical layer in the organization chart).

COBIT Control Process Domains:

  • Planning and Organization
    • Process#1: Establish strategic vision
    • Process#2: Develop tactics to realize strategic vision
  • Acquisition and Development
    • Process#3: Identify automated solutions
    • Process#4: Develop and Acquire IT solutions
    • Process#5: Integrate IT solutions into operations
    • Process#6: Manage change to existing IT systems
  • Delivery and Support
    • Process#7: Deliver required IT services
    • Process#8: Ensure security and continuous service
    • Process#9: Provide support services
  • Monitoring
    • Process#10: Monitor operations


Segregation of Duties:


Segregating Events Processing:
Segregating Information Systems Functions:

Personnel control Plans:

  • Key Control Issues:
  • Selecting and Hiring Plans
  • Retention Plans
  • Personnel Development Plans
  • Personnel Management Plans